Search results

The frictional behavior of a Mo alloy‐coated piston ring sliding against cast iron cylinder bore was recorded as a function of temperature using a reciprocating tribotester and a fully formulated synthetic engine oil, with and without a friction modifier. It was observed that, as temperature increased in a stepwise mode, friction coefficients in the presence of MoDTC exhibited two local minimal values. Only one minimal friction coefficient value at 340–355 °C (μ = 0.065) was observed in the absence of MoDTC. Chemical characterization of worn tracks of the cylinder bore using reflected FTIR spectroscopy, Raman spectroscopy and ESCA, indicated that both the base stock and the tribological additives, ZDTP and MoDTC, experienced tribochemical reactions yielding MoO₃, MoS₂ and carbonaceous species as temperature ramped up stepwise. MoO₃ and MoS₂ reaction film formation are partially responsible for the local minimal friction coefficient found at the lower temperature and the ratio of the ordered carbon species accounts partially for the other local minimal friction coefficient found at the higher temperature.

Improved fuel economy, lower emission and longer durability are the major developing trends of engine oils. Aims to describe further research on the friction coefficient of engine oils.

The lubricating durability D was defined based on definition of three characteristic points P_d, P_S, P_i and three key time lengths T_d, T_s, T_i. Two kinds of engine oils, respectively, belonging to GF‐2 and GF‐3 categories, were selected as samples to compare their lubricating durability.

Test results indicate the GF‐3 oil has much better lubricating durability than GF‐2 oil. With investigation of the topography and chemical composition changes of wear tracks along with the tribotests' time extending, the meanings of three characteristic points were discussed. Analysis indicates much better tribofilm, formed by the synergistic effect of Ca‐containing detergent with MoDTC/ZDTP in GF‐3 oil, is the major factor resulting in GF‐3 oil's longer lubricating durability.

Provides further research on lubricating durability, which is important for engine oil change and maintenance, as well as decreased cost and pollution to the environment, and improved energy conservation.

To discuss the concept of cybernetics, and to point out its complexities.

Cybernetics can be seen as a scientific concept of harnessing complexity as a feedback phenomenon and a project aimed at establishing a new control science and adaptive technology based on the formalization of complexity. Today, we still do not have adaptive or complex computers.

Cybernetics has failed both as a concept and a project, and is becoming a case for historians. But before it is classified as just a short scientific episode between the atomic bomb and cyberwar, a closer look will show that it was not only a military sponsored project driven by the cold war of the 1950s but also a rebellious movement inspired by the visions of the 1960s. Heinz von Foerster more than anyone else represented this human face of cybernetics.

Considers some of the thought‐provoking ideas of Heinz von Foerster in the history of cybernetics.

This chapter explores the potential of transnational history for researching global higher education policy. It begins with an overview of transnational history as a perspective, demonstrating how it is, in part, a response to processes of globalization that have also transformed contemporary higher education. Second, it reviews key features of transnational history as a perspective that can enhance global higher education policy research. The third part takes dimensions of contemporary global higher education and discusses how these can be approached through a transnational historical perspective drawing on the features outlined. The chapter concludes by highlighting how a transnational historical approach can enable new insights and research questions as well as some challenges presented by this perspective. The spatial focus of the chapter is predominantly European higher education, though the implications are more general.

The purpose of this paper is twofold: first, to outline a framework for corporate philanthropy (CP) reporting that could help differentiate between symbolic and substantive reporting; and second, to test whether the reporting practices of large corporate donors are symbolic or substantive.

First, to construct a framework for CP reporting, the authors draw from research on corporate social responsibility communication, CP and reputational capital-building. Second, the philanthropy disclosures found in non-financial reports of the largest donors from the list of Fortune 100 corporations were examined using content analysis.

The theoretical framework identifies key ingredients of disclosure quality such as goals, causes, support, partners and impacts. The empirical findings show that disclosures regarding CP are more symbolic than meaningful. The largest donors provide descriptive information regarding the CP plan that primarily focuses on projects and causes. However, they fail to provide an explicit account of their decisions and the results of their philanthropic activities.

The framework could also be applied with small changes to other communication outlets including social media and corporate websites.

This paper addresses an important gap in non-financial reporting research: the lack of a CP accounting model. To the authors’ knowledge, the framework developed in this paper represents the first conceptualization of the quality of CP disclosure that may enable scholars to differentiate symbolic from substantive CP and in this way advances the debate on CP communication. This framework can also help companies sincerely engaged in philanthropy to benefit from these activities.

This chapter focuses on how people with a history of short-term incarceration engage with the criminal justice system. It is based on analysis of interview data with men and women who had been incarcerated in a county-level facility in Massachusetts; they were interviewed up to five times (once prerelease and four times postrelease). A primary goal of most was to be free of or minimize criminal justice system contact (not just incarceration), and this drove their approach to criminal justice system contact. In spite of this goal, they often remained ensnared for lengthy periods.

Roskilde University was established in Denmark in 1972 as a critical reform university based on the principles of participant directed problem-oriented project learning (PPL). In 2009, the university launched a new master programme in Urban Planning (Planning Studies). This chapter presents experiences from student projects working with action research in facilitating citizen-driven urban development. Firstly, we outline the key theoretical foundations of the Planning Studies programme: planning as social learning, empowerment and social mobilization. Secondly, we describe the principles of the Roskilde University pedagogical model (PPL) rooted in the tradition of experiential and critical pedagogy of Oskar Negt, John Dewey, Paulo Freire and others. Thirdly, we present two cases of problem-oriented projects working with action research in bottom-up urban planning and sustainable transition in Copenhagen. The first case concerns the involvement of local residents in the redesign of a public square through a series of aesthetic experiments. The second case concerns an experiment with alternative transport solutions and sustainable street transition through reduction of private car use and the creation of new public spaces on former parking lots. The article concludes that action research in problem-oriented project work is promising way of involving students in community empowerment processes. Doing action research strengthens the students understanding of ‘the logic of practice’ and their ability to master practical and ethical judgements in complex real-world empowerment and learning processes. This both prepares them for professional practice and provides them with an embodied and pragmatically empowered understanding of how transformations towards a more sustainable and just society can be brought about.

The practice of management having control over auditor appointment and compensation is believed to be a fundamental cause for the lack of auditor independence. While researchers propose alternative auditor appointment procedures to improve auditor independence, there are a few settings that allow researchers to examine alternative auditor appointment procedures such as regulator designation of auditors. This research aims to investigate the effects of regulator designation of auditors and litigation risk on auditor independence in a Chinese setting

This study adopts a 2 × 2 between-subjects experimental design. A total of 110 surveys were sent out and 81 were collected from eastern China.

The results of an experiment with 81 Chinese auditors indicate that regulator designation of auditors improves auditor independence. In particular, auditors designated by the regulator feel less pressure from the audited company, perceive themselves to be more independent and are more willing to challenge the audited company’s aggressive financial reporting compared with those directly hired by the company. In addition, litigation risk moderates the effect of regulator designation of auditors on auditor independence such that regulator designation of auditors has a stronger impact on auditor independence when the litigation risk is low.

This study is also subject to limitations. First, regulator designation of auditors in China was examined. While regulator designation of auditors seems to improve auditor independence in the Chinese context, it is unclear if the same results will be observed in other economies, as China is a unique setting. For example, the majority of listed companies in China are under the control of government-related agencies. Consequently, the government has significant power in influencing auditor appointment policy. In contrast, the majority of other economies are more market-oriented with less government influence. Future studies in other markets will further enrich the understanding on regulator designation of auditors. Second, only regulator designation of auditors for state-owned enterprises was examined. It is unclear how regulator designation of auditors would affect non-state-owned enterprises. Moreover, future research could investigate the designation of auditors in other forms such as the designation of auditors by investors. Third, auditor appointment procedure may affect perceived risk of loss of client which in turn influences auditor independence. Future research could further investigate the mechanism through which regulator designation of auditors affect auditor independence.

Results of an experiment with 81 Chinese auditors show that regulator designation of auditors can improve auditor independence. In a decision context where auditors must provide judgments relating to a proposed audit adjustment that is quantitatively material and will affect the client’s ability to meet debt covenants, auditors designated by the State-Owned Assets Management Bureaus are more resistant to management pressure and are less willing to accept the management’s aggressive financial reporting practice than those directly hired by the company.

This is the second set of lecture notes from courses in public finance published in an archival volume in this series. Volume 19-C (2001) was entirely devoted to notes from lectures by E. R. A. Seligman at Columbia University. Two differences mark Seligman’s lectures and the lectures by Henry C. Simons at Chicago, as reported below. Seligman seems to have been lecturing primarily to students in tax administration, hence he presented very little economic theory; whereas Simons was lecturing to graduate students in economics, and presented relatively more theory. Seligman did not refrain from some passing of judgment but his lectures were largely descriptive and non-judgmental; whereas Simons has no hesitation in presenting his own normative approach on various issues. These issues tended strongly to focus on inequality, tax justice, and progressivity.